ANALISIS HUBUNGAN ANTARA MANAGEMENT ACCOUNTING PRACTICES (MAPs) DAN FIRM PERFORMANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA)
Abstract
The entry of AEC in Indonesia gives a sign to companies that business
competition will be more stringent, this competition must be anticipated by every
company in Indonesia. Business competition encourages companies to improve
company performance in order to compete in the era of globalization. Good
Financial and Non-Financial Performance will have an impact on the rising
functionality of MAPs within the company, and otherwise, good MAPs wiil have an
impact on the Company’s Financial and Non-Financial Performance. The aim of this
research is to analyze the relationship between MAPs and Firm Performance on
manufacturing companies in Surabaya.
This research is a quantitative research. Data collection methods used is
literature study and questionnaires. Analyses in this research is using Pearson
Correlation. The populations in this research are all Staff of Accounting and Finance
(low management up to top management) on manufacturing companies in Surabaya.
The samples used are Staff of Accounting and Finance (low management up to top
management) who have worked for more than one year and have educational
background in Accounting and Managerial Accounting Area. There are nine proven
hypotheses, Costing System, Budgeting System, Performance Measurement System
(PMS), Strategic Management Accounting (SMA) have relationship with Financial
Performance and Non-Financial Performance, on the other hand Decision Support
System does not releate to Financial Performance, but has relationship with NonFinancial Performance